Value Added Tax Act 1994 Schedule 9ZA paragraph 2

Scope of NI acquisition VAT

Section 2 of Schedule 9ZA sets out the circumstances in which NI acquisition VAT is charged on goods acquired from an EU member state and brought into Northern Ireland.

• NI acquisition VAT is charged when goods are acquired from an EU member state, the acquisition is taxable, takes place in Northern Ireland, does not arise from a taxable supply, and the acquirer is either a taxable person or the goods are subject to excise duty or are a new means of transport.
• A "taxable acquisition" is one that is not exempt and either falls within the business or non-business activity criteria set out below, or involves a new means of transport.
• The acquisition must be made in the course of a business carried on by any person, or in the course of non-business activities carried on by a body corporate, club, association or other unincorporated body, and the goods must be acquired by the person carrying on that business or those activities.
• The supplier must be registered for VAT (or otherwise taxable) in a member state at the time of the transaction and must be acting in the course of their own business when making the supply.